15The GM as owner of revenue: mandate, resources, cultureThe owner of revenue isn't the revenue manager but the GM — who grants the mandate, the resources and the culture. Between two identical hotels that's ~230,000 EUR a year.8 min16P&L and GOPPAR: from revenue to profitEven a record-revenue month can see profit fall. The P&L is a decision map; GOPPAR is the number you can't inflate with bad business — a worked example of channel-mix leakage.8 min17Aligning the commercial team: RM, sales and marketing pulling one waySales wants volume, marketing wants to spend, the RM defends ADR. As conductor, the GM lines all three up around the pace — the same group a loss on one date, a gain on another.8 min18Facing the owner: how to defend your strategy with numbers'Why weren't we full?' is the wrong question. How to frame a weak-occupancy month with RevPAR and RGI, so the owner sees the strategy, not the shortfall.8 min